Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Deduction u/s 80IA - claim not made in the return of income - records clearly show that all the details were available with the AO and no fresh details were required to be filed or taken into consideration - the appellate authorities can allow additional grounds to be canvassed, if it is found to be bonafide and the omission to seek for such relief was a bonafide omission - deduction allowed
Deduction u/s 80IA - claim not made in the return of income - records clearly show that all the details were available with the AO and no fresh details were required to be filed or taken into consideration - the appellate authorities can allow additional grounds to be canvassed, if it is found to be bonafide and the omission to seek for such relief was a bonafide omission - deduction allowed
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